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Frequently Asked Questions

The frequently asked questions (FAQs) document lists some of the most common questions we have received from users of the annual Tax Office publication, Taxation statistics, and provides answers to these questions. Some parts of the FAQ also provide tips on how readers can find information/statistics on the CD-ROM and online version of the publication.

Q1

How can I access the current and previous editions of Taxation statistics?

Q2

What types of statistics are included in the Taxation statistics publication?

Q3

How do I find the information?

Q4

Where can I find the detailed statistical tables within Taxation statistics?

Q5

Where can I find the 100 People presentation?

Q6

How current is the data included in Taxation statistics?

Q7

Can I obtain estimates or forecasts?

Q8

Which statistics are based on income year reporting?

Q9

Which statistics are based on financial year reporting?

Q10

Why do statistics from the previous two years change in the detailed tables?

Q11

Can I compare data between years/editions?

Q12

Why is some information/data not available in all editions?

Q13

Why are numbers in Taxation statistics different to numbers in other Tax Office publications, other government department or other private agencies’ publications?

Q14

Why are component values not adding up to total values in some tables?

Q15

Can I request statistics, tables or information which are not included in the publication?

Q16

How can I provide feedback about the publication?

Q1 How can I access the current and previous editions of Taxation statistics?

The current and previous editions of Taxation statistics are available on our website. To view or download a copy, go to Our statistics centre (in the About us drop down menu up the top), and then click Taxation statistics.

The current edition can also be obtained by sending your postal address to: taxstats@ato.gov.au

List of frequently asked questions

Q2 What types of statistics are included in the Taxation statistics publication?

Statistics reported are primarily sourced from processed annual income tax return forms. These include individual (or personal) taxpayers, companies, funds, partnerships and trusts.

In addition, the publication includes statistics on items the Tax Office calculates/derives from information provided by taxpayers on their return forms.

Some statistics are sourced from fringe benefits tax (FBT) annual return forms, goods and services tax (GST) annual return forms, business activity statements (BAS) and instalment activity statements (IAS). For example, the statistics we report that are sourced from the BAS and IAS are GST, wine equalisation tax and luxury car tax collections.

Taxation statistics includes a limited number of statistics sourced from capital gains tax (CGT) schedules. The publication also includes statistics on tax concession charities, prescribed private funds, superannuation, excise collections, fuel tax credits, pay sa you go instalments and withholding, and industry benchmarks/business activity or industry financial ratios.

Taxation statistics also includes details on a confidentialised individuals sample file, which researchers are able to access to model various tax system effects.

The publication is primarily a source of Taxation statistics. Although it contains some descriptive text that defines terms, the definitions are not the full legal definition. We suggest you refer to other Tax Office publications, our legal database at law.ato.gov.au/atolaw/index.htm or The Australian master tax guide for technical/legal definitions of some terms mentioned in Taxation statistics.

Taxation statistics does not present social or economic analysis of trends. For such analysis, we suggest you refer to economic or social journal articles or research papers authored by social researchers, academics, other government organisations/departments, private agencies or policymakers.

List of frequently asked questions

Q3 How do I find the information?

Taxation statistics includes several chapters relating to specific areas of taxation. Most chapters contain explanatory text and links to detailed tables.

List of frequently asked questions

Q4 Where can I find the detailed statistical tables within Taxation statistics?

The detailed statistical tables from Taxation statistics 1999-2000 onwards can be accessed via our website. To view or download a copy, go to Our statistics centre (in the About us drop down menu up the top), and then click Taxation statistics. Select the Taxation statistics publication, then click the Detailed tables and description on the right hand side, then select the topic of interest. To access the detailed statistical tables for earlier years, you'll need to click on View previous years' pages from the Statistics centre, and then follow the same steps. See also question 3. The detailed statistical tables are also located on the CD-ROM provided with the printed publication.

List of frequently asked questions

Q5 Where can I find the 100 People presentation?

The 100 People presentation can be accessed via our website. To view the presentation, go to Our statistics centre (in the About us drop down menu up the top), and then click Taxation statistics, and then click on the link to Taxation statistics 2008-09: 100 people. The presentation relates to data contained in the 2008-09 edition of Taxation statistics.

List of frequently asked questions

Q6 How current is the data included in Taxation statistics?

To provide more complete information and to include the majority of processed income tax returns, we use 31 October in the year following the income year as a cut-off date. For example, for the 2009-010 income tax data, the cut-off date was 31 October 2011. For chapters reporting collections, which are based on the financial year, the cut-off date is the end of the respective financial year. For example, for 2010-11 GST data, the cut-off date was 30 June 2011.

List of frequently asked questions

Q7 Can I obtain estimates or forecasts?

We can only provide statistics and information on past income, financial or fringe benefits tax (FBT) years. Information on forecasts should be directed to the Commonwealth Treasury department.

List of frequently asked questions

Q8 Which statistics are based on income year reporting?

The statistics in most chapters are based on processed income year taxation returns at the time of the Taxation statistics publication. These include:

List of frequently asked questions

Q9 Which statistics are based on financial year reporting?

The statistics in some chapters are based on revenue collections for the latest financial year available at the time of the Taxation statistics publication. These include:

By the time we reach our income year processing cut-off date of the 31 October in the year following the income year, the financial year based statistics for the year ahead have already been collected and can also be included in the current edition of Taxation statistics.

Additionally, some chapters contain statistics based on both income and financial years. These include:

·    charities and deductible gifts, and

·    superannuation.

List of frequently asked questions

Q10 Why do statistics from the previous two years change in the detailed tables?

Statistics for prior years change due to any additional lodgments, amendments or cancellations received and processed after the cut-off date.

From Taxation statistics 1999–2000 to 2004–05 , the time series statistics of the two previous income years for personal, company, partnerships, trusts and funds are updated.

From Taxation statistics 2005–06 onwards, most years back to 1991 have been updated where data is available. The notes to each detailed table will identify the currency of the data included within.

Caution should be exercised when comparing the statistics of the current and previous income years. Better comparisons will be possible when the next version of Taxation statistics is published. In that edition, income year statistics will contain data from returns processed since the prior cut-off date.

List of frequently asked questions

Q11 Can I compare data between years/editions?

Data between years/editions may not be directly comparable. Reasons may include:

List of frequently asked questions

Q12 Why is some information/data not available in all editions?

Changes in tax legislation or policies can introduce or remove tax items. As a result, the statistics/information we report in Taxation statistics can change, be removed or replaced by new statistical items.

Please note that our adherence to privacy laws influence what tax items are provided for all editions.

List of frequently asked questions

Q13 Why are numbers in Taxation statistics different to numbers in other Tax Office publications, other government department or other private agencies’ publications?

There are several reasons why numbers in Taxation statistics may be different to numbers in other publications.

Difference in cut-off processing dates

We load return form information that has been lodged and processed into our databases. Because returns may be lodged late or amended by a taxpayer, the data for an income year (or FBT year) contained in a database are constantly changing. To compile the statistics reported in Taxation statistics tables, we choose a cut-off date for the processed data. Any statistics that could have been collected from return forms processed, or amendments made, after the chosen processing cut-off date are not included in the statistics shown in the publication. Hence, if a different cut-off date is chosen for another Tax Office publication, it is likely that the statistics reported would be different from the statistics reported in Taxation statistics, even if they refer to the same income, financial or FBT year.

Difference in the definition of terms

Other publications may define certain terms differently from Taxation statistics. For example, in Taxation statistics an individual's total income includes income from different sources - salary and wages, foreign income, rental income, pensions, government benefits and so forth. In other publications an individual's income may refer only to salary and wages.

Difference in how an item is calculated

Other publications may use different formulae in calculating certain items reported in Taxation statistics (for example, Taxation Statistics 2009-10 Chapter 18 defines how net profit ratio and gross profit ratio are calculated).

Attention To find out how an item is defined or calculated in Taxation statistics, check the boxes included in the relevant chapters or the glossaries of the different Taxation statistics editions. Taxation statistics 2008–09 Chapter 18 defines net profit ratio as total business income minus total expenses, divided by total business income and gross profit ratio as total business income minus cost of sales, divided by total business income.

 

List of frequently asked questions

Q14 Why are component values not adding up to total values in some tables?

There are several reasons why total values may not equal the sum of their components (for example, total income may not equal the sum of the different types of income a personal taxpayer declares on their return).

List of frequently asked questions

Q15 Can I request statistics, tables or information not included in the publication?

Our limited resources are devoted to the preparation of the Taxation statistics publication and trying to best meet the needs of the community through the publication. We do not have the resources to undertake the research and quality assurance to separately answer ad-hoc requests that are not covered by this publication. However, every year before we prepare the Taxation statistics publication, we will look at all the unfulfilled requests for data to see whether we can change the publication to meet the needs in the future. Your request will be noted and considered for the next review of the publication.

To register your data request for consideration in future publications, please send an email to taxstats@ato.gov.au

List of frequently asked questions

Q16 How can I provide feedback about the publication?

You can provide feedback or comments on Taxation statistics by emailing your comments to taxstats@ato.gov.au

List of frequently asked questions

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